Minnesota Statutes
§ 92.51 — TAXATION; REDEMPTION; SPECIAL CERTIFICATE
Minnesota § 92.51
This text of Minnesota § 92.51 (TAXATION; REDEMPTION; SPECIAL CERTIFICATE) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Minn. Stat. § 92.51 (2026).
Text
State lands sold by the director become taxable. A description of the tract sold, with the name of the purchaser, must be transmitted to the proper county auditor. The auditor must extend the land for taxation like other land. Only the interest in the land vested by the land sale certificate in its holder may be sold for delinquent taxes.
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Legislative History
(6323)RL s 2439;1909 c 114 s 1;1985 c 265 art 3 s 1;1986 c 444;1999 c 243 art 13 s 1
Nearby Sections
15
§ 92.02
AUTHORITY§ 92.025
SCHOOL TRUST LAND DEFINITION§ 92.03
MINIMUM PRICE OF LANDS§ 92.05
SALT LANDS§ 92.06
PAYMENTS; INTEREST§ 92.07
SALES BY SUBDIVISIONS§ 92.08
SURVEYS AND RESURVEYS§ 92.10
MAPS AND PLATS§ 92.13
STATE LANDS; DATE OF SALE§ 92.14
SALE; NOTICECite This Page — Counsel Stack
Bluebook (online)
Minnesota § 92.51, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/92/92.51.